Unit 1 Accounting：a General Introduction
1.1 Definition of Accounting
1.1.1 Users of Accounting Information
1.1.2 Accounting Profession
1.1.3 The Accounting Standards Setting Bodies
1.1.4 Generally Accepted Accounting Principles
1.2 The Accounting System
1.2.1 Accounting Elements
1.2.2 Accounting Equation and the Trial Balance
1.2.3 Types of Business Organizations
1.2.4 The Effects of Business Transactions on the Accounting Equation
1.3 Recording Business Transactions
1.3.1 The Double-entry System：the Basic Method of Accounting
1.3.2 Recording Business Transactions
1.3.3 Illustrative Problem
Unit 2 The Accounts
2.1 Introduction
2.1.1 The Accounts
2.1.2 The Ledger Accounts
2.2 The Classification of Accounts
2.2.1 Introduction
2.2.2 Application of Journals
2.2.3 Application of Special Journals
2.3 Transaction Analysis Illustrated
2.4 Journalizing and Posting Transactions
2.4.1 The Journal
2.4.2 Journalizing
2.4.3 Posting
2.5 Adjusting Procedure
2.5.1 Accrual Basis and Cash Basis of Accounting
2.5.2 Adjusting Entries
Unit 3 The Accounting Process
3.1 Accounting Cycle
3.1.1 The Steps of the Cycle
3.1.2 Preparation of the Worksheet
3.1.3 Uses of the Worksheet
3.1.4 Closing the Accounts
3.2 The Operation Cycle for a Merchandising Business
3.2.1 Accounting Record of the Operating Cycle
3.2.2 The Accounting Cycle for a Merchandising Business
3.2.3 Income Statement for a Merchandising Concern
Unit 4 Financial Statements
4.1 Balance Sheet and Income Statement
4.1.1 The Measurement of Business Income
4.1.2 Some Generally Accepted Accounting Principles
4.1.3 Adjustments to the Accounts
4.1.4 Adjusted Trial Balance
4.1.5 Preparing the Financial Statements from the Adjusted Trial Balance
4.2 Cash Flow Statement
Unit 5 Current Assets
5.1 Cash and Its Control
5.1.1 Control of Cash Receipts and Cash Disbursements
5.1.2 Bank Transactions and Petty Cash
5.2 Receivables
5.2.1 Accounts Receivable
5.2.2 Notes Receivable
5.2.3 Illustrated Accounting Entries
5.3 Inventories
5.3.1 Pricing the Inventory at Cost
5.3.2 Valuing Estimation of Inventory
5.3.3 Periodic and Perpetual Inventory Systems
Unit 6 Non-current Assets
6.1 Property, Plant and Equipment
6.1.1 Plant Assets and Their Depreciation
6.1.2 Intangible Assets and Amortization
6.2 Acquisition Cost of Property, Plant and Equipment
6.2.1 Accounting for Depreciation
6.2.2 Methods of Computing Depreciation
6.3 Long-term Investment
Unit 7 Liabilities and Owner s Equity
7.1 Liabilities
7.1.1 Current Liabilities
7.1.2 Introduction of Payroll Accounting
7.1.3 Long-term Liabilities
7.2 Partnerships
7.2.1 Characteristics of a Parmership
7.2.2 Distribution of Partnership Profits and Losses
7.2.3 Liquidation of a Partnership
Unit 8 Corporation
8.1 Definition of Corporation
8.1.1 Advantages and Disadvantages of a Corporation
8.1.2 Corporate Terminology
8.1.3 Equity Accounting for the Corporation
8.2 Stock
8.2.1 Common Stock and Preferred Stock
8.2.2 Capital Stock and Treasury Stock
8.2.3 Retained Earnings and Dividends
8.2.4 Accounting for Stock Issuance
8.2.5 Stock Value
Unit 9 Cost Accounting and Banking Accounting
9.1 Cost Accounting
9.1.1 Manufacturing Accounting：Cost Elements
9.1.2 Overhead Cost Behavior
9.1.3 Brief Introduction to Banking Accounting
Appendix
Appendix 1 Accounting Law of The People s Republic of China
Appendix 2 Accounting Standard for Business Enterprises
References
缺书网
扫码进群